Swifty Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes' optics require significant manual labor to ensure adherence to strict manufacturing specifications, the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $1,960,000 and that employees would work a total of 78,400 direct labor hours. During March, the company worked on the following five jobs: Beginning Balance Direct Labor Hours added during March Job Direct Labor added during March $9,400 12,160 134 Direct Materials added during March $4,000 3,500 87,400 71,800 140 $118,600 121,450 19,800 158 300 212 3,050 36,650 33,850 287 36,350 2,600 301 18,990 1,400 21,845 $113,905 Total $296,200 $185,690 7,490 Jobs 134 and 158 were started in January, Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers during March. Actual overhead for the month of March was $176,300. The manufacturing overhead account is disposed of annually, not monthly. X Your answer is incorrect. Calculate the cost of goods manufactured for March. Cost of Goods Manufactured $ 46380 e Textbook and Media * Your answer is incorrect. Calculate the balance in the Work in Process Inventory account as of March 31. Work in Process Account as of March 31 $ 786440 e Textbook and Media x Your answer is incorrect. Calculate the Cost of Goods Sold for March. Cost of Goods Sold for March $ 46380